02/06/2026
The 2026-27 Federal Budget introduced several changes relevant to small business owners and investors.
Key items: the $20K instant asset write-off is now permanent. The CGT 50% discount will be replaced with an inflation-based model from 2027. Negative gearing will be limited to new builds from 2027. And there's a proposed 30% minimum tax on discretionary trusts from 2028.
If your business operates through a trust structure, these changes are worth understanding before the new financial year. There's time to plan, but the sooner you start the conversation, the better positioned you'll be.
J&T Accountants & Advisors is here to help you navigate what's changing.
Reach out to our team 💜